https://www.taxtmi.com/caselaws?id=5373 The Supreme Court upheld the High Court's decision that communal property resulting from marriage under the Portuguese Civil Code does not constitute an association of persons for wealth tax assessment purposes. The Court emphasized the importance of following Department instructions, directing that married individuals in Goa should be assessed separately for wealth tax and granted exemptions individually. Consequently, all appeals were dismissed without costs. en-us Tue, 10 Mar 1992 00:00:00 +0530 Mon, 24 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5373 The Supreme Court upheld the High Court's decision that communal property resulting from marriage under the Portuguese Civil Code does not constitute an association of persons for wealth tax assessment purposes. The Court emphasized the importance of following Department instructions, directing that married individuals in Goa should be assessed separately for wealth tax and granted exemptions individually. Consequently, all appeals were dismissed without costs. Case-Laws Wealth-tax Tue, 10 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5373